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2019 (10) TMI 397 - AT - Income TaxDenial of claim of deduction u/s 80P(2)(b) on milk sold by the assessee to other than federal society - HELD THAT:- Issue in the preset case is with respect to denial of claim of deduction u/s. 80P(2)(b) of the Act on milk sold by the assessee to other than federal society. Identical issue arose before the Co-ordinate Bench of Tribunal in the case of Fattesinghrao Naik (Appa) Sahakari Dudh Utpadak Sangh Limited Vs. ITO [2019 (10) TMI 316 - ITAT PUNE] wherein the Co-ordinate Bench of Tribunal decided the issue in favour of assessee but however for quantification of deduction, remitted the issue back to the file of Assessing Officer.
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